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2011年ACCA《F1会计师与企业》讲义(3)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
1.3 Classifying organisations by profit orientation   Organisations can be classified in many different ways, including the following:
  Profit seeking organisations
  Some organisations, such as companies and partnerships, see their main objective as maximising the wealth of their owners. Such organisations are often referred to as ‘profit-seeking’.转自:考试网 - [Examw.Com]
  The objective of wealth maximisation is usually expanded into three primary objectives:
  § to continue in existence (survival)
  § to maintain growth and development
  § to make a profit
  Expandable text
  Peter Drucker has suggested that profit-seeking organisations typically have objectives relating to the following:
  § market standing
  § innovation
  § productivity
  § physical and financial resources
  § profitability
  § manager performance and development
  § worker performance and attitude
  § public responsibility
  Not-for-profit organisations
  Other organisations do not see profitability as their main objective. Such not-for-profit organisations (‘NFPs or NPOs’) are unlikely to have financial objectives as primary.

  Instead they are seeking to satisfy particular needs of their members or the sectors of society that they have been set up to benefit.
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